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Audit-in-Practice ( AiP ) WG Recent achivements and the next steps T ashkent , October 2017

Internal audit Community of practice. Audit-in-Practice ( AiP ) WG Recent achivements and the next steps T ashkent , October 2017. AiP WG. One of the Strategic Priorit ies. Practical implementation of audit cycle, different type and models of audits, including IT solutions.

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Audit-in-Practice ( AiP ) WG Recent achivements and the next steps T ashkent , October 2017

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  1. Internal audit Community of practice Audit-in-Practice (AiP) WG Recentachivementsandthenextsteps Tashkent,October2017

  2. AiP WG One oftheStrategic Priorities Practical implementation of audit cycle,different type and models of audits, including IT solutions.

  3. AiP WG – firstmeeting • Review the complete audit cycle

  4. AiP WG – firstmeeting • Understand the theoryand practice in establishing audit objectives (ISPPIA 2210 – Engagement Objectives) • What are the kay challenges? • Depend on type of internal audit (compliance, financial, performance....). • Determine flow of an audit process and internal auditors challenge to sucseed plan engagement. Learned on Casestudy: AUDIT- Process of food provision for detained persons

  5. Process of food provision for detained persons Risk EngagementObjective

  6. AiP WG https://www.pempal.org/sites/pempal/files/IACOP/aip_wg_communique_.pdf

  7. AiP WG - agreedsteps for thenextmeetings • Move phase by phase and complete the audit cycle: complete ISPPIA 2210, and discuss scope, resources, audit plan and audit program. • Discuss the audit plan and program in detail (with HR limitation vs demand when planning audit). • Preliminary survey. • Provide further practical case studies and examples. • Develop a tool for establishment of audit engagement objective. • Subsequent events: • Discuss practicalities of Independence, objectivity, integrity, due professional care. • How to do sampling? • Different method of data collection (specifically during performance auditing). • Then when audit cycle is completed move to the performance audit.

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